The Foster Grandparent Program provides opportunities for people age 55+ to volunteer to make a difference in the lives of children in elementary school, Head Start programs, day care centers and hospitals. Foster Grandparents offer emotional support to child victims of abuse and neglect; tutor children with low literacy skills and serve as role models for children who need an adult who cares about them. Foster Grandparents make strong emotional connections with children and get a great deal of satisfaction from making a difference in their lives. Foster Grandparents are volunteers who receive a stipend that, by federal law, is not considered income for taxes, social security or any other reason.